6907.23.30.00 - The largest surface area of which is less than 38.7 cm2

This HTS classification, 6907.23.30.00, specifically identifies glazed ceramic flags, paving, hearth, or wall tiles, as well as ceramic mosaic cubes and similar items, where the largest surface area is capable of being enclosed in a square with a side length less than 7 cm. These tiles are further distinguished by having a water absorption coefficient exceeding 10 percent by weight. This category encompasses smaller decorative or functional ceramic pieces primarily intended for finishing applications in construction, such as mosaic tiles for backsplashes, accent pieces for walls, or small decorative floor tiles.

Distinguishing this subcategory from its sibling, 6907.23.40.00 (also "Other"), relies on the precise measurement of the largest surface area. While both fall under the broader category of glazed ceramic tiles with a water absorption exceeding 10 percent and a largest surface area capable of being enclosed by a square less than 7 cm, this specific code applies to those where that largest surface area is less than 38.7 cm². This fine distinction is crucial for accurate customs declarations and duty assessment.

As this node represents a leaf in the HTS structure, there are no further subcategories. Therefore, the classification is determined by the explicit criteria of glazed ceramic flags, paving, hearth or wall tiles, with a water absorption coefficient by weight exceeding 10 percent, and where the largest surface area is capable of being enclosed in a square the side of which is less than 7 cm, and furthermore, where that largest surface area is less than 38.7 cm². Examples would include small mosaic tiles for decorative borders or individual ceramic accent pieces meeting these dimensional and absorption criteria.